narges sarlak; ali mohammad Ghanbari; zohre moharreri
Volume 2, Issue 1 , February 2016, , Pages 17-30
Abstract
The purpose of this study is to determine and compare the cost of major services of the selected centers of Medical University of Qom by using ABC method and also to compare this cost with approved medical tariffs in order to respond to the ambiguities and meet the information needs of university head ...
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The purpose of this study is to determine and compare the cost of major services of the selected centers of Medical University of Qom by using ABC method and also to compare this cost with approved medical tariffs in order to respond to the ambiguities and meet the information needs of university head management. Findings of the study indicate that because of personal and medicine expenses, cost of the services in Izadi Hospital is more than Hazrat Zahra center. Moreover the cost of per unit of major services (including: caesarean, natural childbirth and painless delivery) in both centers is more than the approved tariffs of Izadi’s Health Ministry.
Alimohammad Ghanbari; narges sarlak; Mehdi Hashemi
Volume 1, Issue 1 , September 2014, , Pages 41-52
Abstract
This research investigated the ability level of different information systems related to fiscal area for implementation activity based costing. This research attempted to recognize potential and actual capacities of software and present improving suggestion. For analyzing the ability of software ...
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This research investigated the ability level of different information systems related to fiscal area for implementation activity based costing. This research attempted to recognize potential and actual capacities of software and present improving suggestion. For analyzing the ability of software systems of Medical Science Universities in supporting the activity-based costing (ABC), complementary information are gathered by interview, review documents, observation and systematic and field studies in 2012, along with investigating software systems in case study (Medical Science University of Qom). Research finding shows that different software related to fiscal area has necessary ability for data feeding and tracing information related to measurement drivers and it executes the first stage of ABC system which is allocation of the consumed resources to cost centers, but this capacity is not totality used. According to this research, for establishing suitable foundation, improving current software system and performing structural improvement (technical architecture) are needed for performing activity based costing.
